2025 (11) TMI 669

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....5 And W. M. P. Nos. 47879 and 47880 of 2025 - -<br>GST<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. N.V. Balaji For the Respondent : Mr. Rajnish Pathiyil, Senior Standing Counsel ORDER The Writ Petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and the learned counsel for the respondent. 2. In this Writ Petition, ....

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....bsequent order dated 26.08.2025. 5. The specific case of the petitioner is that, in the order dated 03.02.2025, the only issue pertained to excess Input Tax Credit (ITC) availed in GSTR-3B as compared to GSTR-2A, for a sum of Rs. 1,08,39,873/-. 6. It is further submitted that, in the impugned proceedings, the same amount has been reflected as Rs. 1,08,28,252/-, apart from certain other issue....

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....arned counsel and on perusal of the order dated 03.02.2025 passed for the tax period 2017-2018 to 2021-2022, it prima facie appears that there is a duplication of demand insofar as the excess ITC availed, when compared with the auto-populated input data under GSTR-2A, is concerned. This aspect ought to have been examined by the respondent under Section 161 of the respective GST Enactment, particul....